Term: ConsistencyTypeRule
Term: ConsistencyTypeRule
Label: Consistency Type Rule
Key: 12
Category: Type of Rule (Assertion)
Description: A consistency rule tests the relations of fundamental accounting concept relations within a report against a reporting style.
Commentary: A consistency type rule or also a consistency crosscheck rule is something like 'Assets = Current Assets + Noncurrent Assets' and are used in the context of some Reporting Style. Consistency type rules are UNIVERSAL to a specific reporting style. The type of error this detects are inconsistencies and contradictions between information reported in different structures.
Technical Example: http://xbrlsite.azurewebsites.net/2016/conceptual-model/reporting-scheme/ipsas/fac/Rules_Consistency/Consistency-BS01-formula.xml
Human Readable Example: http://xbrl.squarespace.com/journal/2018/9/29/quarterly-xbrl-based-public-company-financial-report-quality.html
Additional Information: http://xbrlsite.azurewebsites.net/2017/IntelligentDigitalFinancialReporting/Part01_Chapter02.4_ComprehensiveIntroductionToBusinessRules.pdf
Status: Draft